受托加工产品,是指由委托方提供原料和主要材料,受托方只收取加工费和代垫部分辅助材料加工的产品。目前,乡镇企业对受托加工产品的帐务处理不尽一致,受托加工产品的成本核算不准确。部分企业将委托加工材料的拨入、领用、退回均不通过帐务核算处理,只是由仓库保管员在备查簿上进行登记。这种帐外处理的办法有如下弊端:一是不符合充分揭示和客观性会计核算原则;二是受托加工材料、受托加工产品无法做到帐物相符,缺乏部门间的相互监督,容易产生漏洞,导致浪费和散失;三是受托加工产品成本核算不准确,漏交应由受托方代缴的税金。为此,笔者特提出如 The entrusted processed products refer to the raw materials and main materials provided by the entrusting party, and the entrusted party only collects the processing fees and the products of the auxiliary materials processed on behalf of the pads. At present, township and village enterprises have different accounting treatments for entrusted processed products, and the cost accounting of entrusted processed products is inaccurate. Some companies will be commissioned processing materials, dial-in, use, return all not accounted for accounting treatment, but only by the storekeeper in the preparation of the registration book to register. This kind of off-the-book processing approach has the following drawbacks: First, it does not meet the principle of full disclosure and objective accounting; Second, trusteeship of processed materials, entrusted processed products can not be consistent account, lack of mutual supervision between departments, prone to loopholes , Resulting in waste and loss; Third, the cost accounting of the entrusted processed product is inaccurate, and the tax that should be paid by the entrusted party. For this reason, the author proposes